TX HB1764

Removes the requirement for out-of-state CPAs to obtain verification from the National Association of State Boards of Accountancy's National Qualification Appraisal Service when seeking Texas certification or practicing under interstate mobility provisions

Establishes new qualifications for out-of-state CPAs to practice in Texas without a Texas license: must have passed the uniform CPA exam, completed specified education requirements (150 semester hours with accounting concentration, graduate degree in accounting, or bachelor's with accounting concentration), and completed 1-2 years of work experience depending on education pathway

Requires the out-of-state certificate or license to be active (rather than just issued) for an individual to exercise practice privileges in Texas

Authorizes the Texas State Board of Public Accountancy to prohibit individuals not licensed in Texas from practicing if they do not meet the new requirements

Grandfathers individuals who held an out-of-state CPA license and practiced in Texas under existing mobility provisions as of December 31, 2024, allowing them to continue practicing without obtaining Texas certification